RAMESHWARI AGRO SERVICES PRIVATE LIMITED,AURANGABAD vs. INCOME TAX DEPARTMENT, NFAC, DELHI

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.187&188/Pat/2025 Assessment Year: 2017-18 & 2018-19 Rameshwari Agro Services Pvt. Ltd.…..…………………....Appellant C/O Lakshman Prasad & Kamlesh Kr. Yadav (Directors), Jai Gurudev Automobile, Gaya Road, Daudnagar, Aurangabad, Bihar-824113. [Pan: Aahcr9701K] Vs. Nfac, Delhi…………………….……….…............................…..…..... Respondent Appearances By: Shri Abhi Sarkar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : July 24, 2025 आदेश / Order Per Sonjoy Sarma: The Captioned Appeals Have Been Filed By The Assessee Against Separate Orders Dated 29.07.24 & 31.07.24 Passed By The Nfac ["Cit(A)"]. Since The Issues Involved In Ita Nos.187 & 188/Patna/2025 For The Assessment Years 2017-18 & 2018-19 Are Identical Except For Figures & Assessment Years, Both Appeals Are Heard Together & Are Being Disposed Of By This Common Order. For The Sake Of Convenience, The Facts Are First Taken From Ita No.187/Patna/2025. 2. Ita No. 187/Patna/ 2025 - A.Y. 2017-18 - Brief Facts Of The Case Are That The Assessee Did Not File Its Return Of Income For The Assessment

Section 69A of the Act and added the same to the total income of the assessee 3. Aggrieved, the assessee filed an appeal before the ld. CIT(A), but failed to comply with notices on several dates Consequently, the ld. CIT(A) passed an ex parte order, upholding the assessment made by the Assessing Officer. 4. Dissatisfied with the above